This document provides guidance on how to offer things to others in English in a polite manner. It begins by explaining the importance of knowing offering phrases in social and work situations. Example phrases for offering items like drinks, food or refreshments are given, along with example dialogs demonstrating their use. The document also covers informal phrases of offering as well as polite ways to refuse an offer, such as by thanking the person but providing a reason. It concludes by assigning students to find an English movie clip demonstrating offers being made and accepted or declined and to transcribe and highlight the relevant phrases.